The tariff classification of a women’s knit cardigan from China

NY L89115 December 21, 2005 CLA-2-61:RR:NC:TA: 359 L89115 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Jeremy Pearlman LAFAYETTE 148 148 Lafayette Street, 2nd floor New York, NY 10013 RE: The tariff classification of a women’s knit cardigan from China Dear Mr. Pearlman: In your letter dated December 8, 2005 you requested a classification ruling. A sample garment, identified as style 76K091BNK9 was submitted. The garment is a women’s knit cardigan made of 100% cotton finely knit fabric. It features a v-shaped neckline, long sleeves which end in rib knit cuffs, a rib knit bottom and a full front opening secured with six small buttons. The printed fabric has small areas of beading scattered over its surface. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of Cotton: Other: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The cardigan falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division